Office 2010 has been around a while now and hasn't got many negative comments. With this day, I am completing 2 months with Office 2010 and thought that I should make it clear to my readers whether it's worth the money.
Firstly, Office 2010 does not have anything ground-breaking except for a few visual tweaks and a couple of nifty features. It really helps you organize better than Office 2007 and makes handling your document more efficient, but, what difference does it make to you?
In my opinion, the average user might NOT need an upgrade to Office 2010, but, I feel that you should really move on and upgrade to Office 2010 if you are still on 2003/XP. If you ever thought that MS has come back to the 'old design', forget it. This time we continue to have the same ribbon interface (including Publisher and OneNote where we had the old interface in the previous version). There's something called 'backstage' where you can handle all the aspects of the file which will make it more presentable.
Office 2010 has embraced the web more than any other version of this program. It is very evident that folks at Redmond are trying to make their program work with the web rather than being a standalone desktop productivity suite.
Office 2010 is a good attempt by Microsoft. If you are looking to upgrade just because there's a new version available - don't! If you are on Office 2007 now, I recommend you continue to use that (just make sure that you've got the SP2 installed) on the other hand if you are one of those users with Office 2003 and older - you really got to upgrade to Office 2010.
If you think it's expensive you can always make use of the alternatives.